The corporate social responsibility between legal duty and taxes stimulation

  • إيمان عميرات كُلّية العُلوم الاقتصاديّة والعُلوم التّجاريّة وعُلوم التّسيير جامعة المدية
  • الرشيد سالمي كُلّية العُلوم الاقتصاديّة والعُلوم التّجاريّة وعُلوم التّسيير جامعة المدية
Keywords: social responsibility,, legal dimension,, moral dimension,, conomic dimension,, harity dimension


In a world characterized by Globalization and economic crises, business organizations need to show more awareness about them and cope with the impacts they leave on the environment and society as a whole. Optimizing profits  is no longer  the only goal that justifies anything carried out in their favour on the expense of all that has a relationship with them, because new concepts have appeared  taking the interest of implicating  all the parties  which are interacting with them in their strategies . Social responsibility may be one of the most prominent of them;  this latter aims at applying modern management techniques that enhance the role and the status of organizations not only as an economic entity but also as a social entity so that this organization can be part of good citizenship system.

Thus, this paper will highlight the role played by Algerian legislation to encourage the development of social activities through organizations, either from the mandatory point of view in which  organizations  are committed to lift damage that may harm the society as a whole, and to respect the laws in order to avoid penal sanctions by the state, or from the motivational one, where organizations pledge to voluntarily participate in serving community and getting linked to tax incentives as a way to encourage them to adopt social activities within their programs.